GRA targets GH¢455m in shisha tax, et al

GRA electronic cigarette

The Ghana Revenue Authority (GRA) is seeking to raise some GH¢455million in additional revenue from newly introduced excisable products, such as electronic cigarette, electronic liquids (shisha) and other tobacco products, by the end of the year.

The list also includes items comprising beverages, fruit juices as well as spirits and wines.

Shisha, a smoking device, is also known as waterpipe or hookah. The World Health Organisation has indicated that the volume of smoke inhaled in a typical shisha session (approximately one hour) is equivalent to smoking between 100 and 200 cigarettes.

In this vein, the GRA explained that the levy which is imposed on manufacture, sale and use of the afore-mentioned products is in line with ECOWAS protocol on health taxes, which the country is a signatory to.

Commissioner – Domestic Tax Revenue Division of GRA, Edward Gyambrah, told the B&FT that the implementation, which is expected to impact revenue and cause a change in attitude, conforms to the new Excise Duty (Amendment) Act, 2023 (Act 1093).

He said a key aspect of the ECOWAS directive indicates that excise duty on tobacco products must include an ad valorem and specific duty.


From September 1, this year, manufacturers and importers of the affected products, according to Commissioner Gyambrah, must start complying with the tax directive while enforcement at points of entry begins on October 1, 2023. Enforcement at the point of sale to users is, however, expected to take full implementation from January 2, 2024.

“This policy, including the 10 percent tax on lottery wins and the textile tax stamp implementation, are key to the country’s revenue performance,” Mr. Gyambrah explained.

Other tax handles

The GRA continues to implement a number of tax policy initiatives to boost domestic revenue mobilization, such as the Electronic VAT, Electronic Tax Clearance Certificate, upfront payment on imported goods, excise tax stamp, and resumption of the payment of vehicle income tax, among others.

Other initiatives to shore up and improve revenue mobilisation include the ongoing e-VAT invigilation exercise, test purchase and mystery shopping exercises by the authority.

Target for the year

The GRA has set a revenue target of GH¢106billion out of which the Customs Division is expected to collect some GH¢28.5billion in 2023.

Also, the GRA has listed some 93 businesses across the capital as targets of enforcement and compliance this year.

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